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TMI Blog2015 (7) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/-. The assessee was given four notices U/s 142(1) of the Income Tax Act, 1961 (hereinafter referred as the Act), which were partly complied with. When there was no cooperation from the assessee, the Assessing Officer assessed the assessee's income U/s 144 of the Act. It is observed by the learned Assessing Officer that Jaipur Nagar Nigam had supplied a scaled map of its municipal limits, from which the land in dispute, in the case was within 8 K.Ms of municipal limits of Jaipur Nagar Nigam. Apart from this, the learned Assessing Officer also mentioned that the said land was also within 8 KMs from Bagru, a town having a population of more than 10,000 as per the census of year 2001. These facts were brought to the notice of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned CIT(A), who had allowed the appeal by observing as under:- "I have carefully considered the facts of the case and submissions of Learned A.R. On perusal of the relevant records, it is observed that the main issue involved in this ground of appeal is as to whether the learned A.O. was justified in assessing the appellant's total income at Rs. 45,13,470/-, which, which included an amount of Rs. 45,06,577/- as long term capital gain and an amount of Rs. 6,893/- as income from other sources (bank interest). In this regard, it is seen that the appellant had sold her agricultural land, measuring 0.84 Hectares (bearing khasra No.319 and 320 in village Sanjhariya, Tehsil Sanganer, district- Jaipur for Rs. 67,20,000/- to M/s Vatika La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to any capital gains in respect of sale of her agricultural land which was not a capital asset, has been accepted, the alternative arguments, relating to the deductions U/s 54 of the I.T. Act, as well as the additional evidences submitted in support thereof, have become infructuous and thus, the same are rejected. However, the other addition of Rs. 6,893/- made as income from other sources, is confirmed, because the appellant has, undisputedly, earned interest to that extent on her bank deposits. Consequently, this ground of appeal is treated as partly allowed." " 4. Now the Revenue is in appeal before us. 5. The learned D.R. supported the order of the learned Assessing Officer. However, the appellant has made written reply and submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Allahabad High Court in case of CIT Vs. Smt. Sanjeeda Begum (2006) 154 Taxman 346 and prayed to confirm the order of the learned CIT(A). 6. We have heard the rival contentions and perused the material available on the record as well as gone through the written reply submitted by the assessee. On perusal of evidence submitted alongwith the submission revealed that the Tehsildar, Jaipur Nagar Nigam had certified that both the khasras numbers are outside limit of Jaipur Nagar Nigam and are situated at a distance of 9 Kms from the outer limit of the Nigam. The learned CIT(A) has called remand report from the Assessing Officer who has accepted the fact of the case, therefore, we confirm the order of the learned CIT(A). Accordingly, we dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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